Nebraska Revised Statute 77-2701.37

Chapter 77


Storage, defined.

Storage includes any retention in this state for any purposes except sale in the regular course of business or subsequent use solely outside this state of property purchased from a retailer, other than property which will enter into or become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail.



  • City use tax was properly imposed upon property stored in the city for approximately one year before shipment to its ultimate destination within this state. Omaha P. P. Dist. v. Nebraska State Tax Commissioner, 210 Neb. 309, 314 N.W.2d 246 (1982).